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I
116TH CONGRESS
2D SESSION
H. R. 9023
To amend the Internal Revenue Code of 1986 to modify the automatic
extension of certain deadlines in the case of taxpayers affected by Feder-
ally declared disasters, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
DECEMBER 17, 2020
Mr. RICE of South Carolina introduced the following bill; which was referred
to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to modify
the automatic extension of certain deadlines in the case
of taxpayers affected by Federally declared disasters,
and for other purposes.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. MODIFICATION OF AUTOMATIC EXTENSION OF
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CERTAIN DEADLINES IN THE CASE OF TAX-
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PAYERS
AFFECTED
BY
FEDERALLY
DE-
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CLARED DISASTERS.
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(a) IN GENERAL.—Section 7508A(d)(1) of the Inter-
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nal Revenue Code of 1986 is amended—
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•HR 9023 IH
(1) by striking ‘‘the latest incident period so
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specified’’ in subparagraph (B) and inserting ‘‘the
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later of such earliest incident date described in sub-
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paragraph (A) or the date such declaration was
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issued’’, and
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(2) by striking ‘‘in the same manner as a period
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specified under subsection (a)’’ and inserting ‘‘in de-
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termining, under the internal revenue laws, in re-
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spect of any tax liability of such qualified taxpayer,
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the acts and amounts described in subsection (a)’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to federally declared disasters de-
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clared after December 31, 2019.
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SEC. 2. MODIFICATIONS OF RULES FOR POSTPONING CER-
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TAIN ACTS BY REASON OF SERVICE IN COM-
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BAT ZONE OR CONTINGENCY OPERATION.
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(a) IN GENERAL.—Section 7508(a)(1) of the Internal
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Revenue Code of 1986 is amended—
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(1) by striking subparagraph (C) and inserting
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the following:
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‘‘(C) Filing a petition with the Tax Court,
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or filing a notice of appeal from a decision of
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the Tax Court;’’, and
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(2) by inserting ‘‘or in respect of any erroneous
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refund’’ after ‘‘any tax’’ in subparagraph (J).
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•HR 9023 IH
(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to any period for performing an
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act which has not expired before the date of the enactment
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of this Act.
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SEC. 3. TOLLING OF TIME FOR FILING A PETITION WITH
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THE TAX COURT.
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(a) IN GENERAL.—Section 7451 of the Internal Rev-
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enue Code of 1986 is amended—
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(1) by striking ‘‘The Tax Court’’ and inserting
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the following:
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‘‘(a) FEES.—The Tax Court’’, and
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(2) by adding at the end the following new sub-
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section:
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‘‘(b) TOLLING OF TIME IN CERTAIN CASES.—Not-
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withstanding any other provision of this title, in any case
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in which the location for filing a petition or the office of
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the clerk of the Tax Court is inaccessible (including by
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reason of a lapse in appropriations), the relevant time pe-
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riod for filing such petition shall be tolled—
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‘‘(1) in any case in which the period of inacces-
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sibility was not more than 5 days, for the number
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of days within such period, and
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‘‘(2) in any case in which the period of inacces-
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sibility was 5 days or more, for the number of days
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within such period plus an additional 14 days.’’.
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•HR 9023 IH
(b) CONFORMING AMENDMENTS.—
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(1) The heading for section 7451 of the Inter-
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nal Revenue Code of 1986 is amended by striking
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‘‘FEE FOR FILING PETITION’’ and inserting ‘‘PE-
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TITIONS’’.
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(2) The item in the table of contents for part
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II of subchapter C of chapter 76 of such Code is
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amended by striking ‘‘Fee for filing petition’’ and in-
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serting ‘‘Petitions’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to petitions required to be timely
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filed (determined without regard to the amendments made
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by this section) on or after February 1, 2020.
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Æ
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